PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹2,13,63,076/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271(1)(c) of the act Imposing penalty leviable @ 100% amounting

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹2,13,63,076/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271(1)(c) of the act Imposing penalty leviable @ 100% amounting

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹2,13,63,076/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271(1)(c) of the act Imposing penalty leviable @ 100% amounting

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹2,13,63,076/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271(1)(c) of the act Imposing penalty leviable @ 100% amounting

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹2,13,63,076/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271(1)(c) of the act Imposing penalty leviable @ 100% amounting

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

ACIT, CENTRAL CIRCLE-3, PATNA vs. SUBHASH PD. YADAV, PATNA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

D E R Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before us against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 20.07.2021 passed for Assessment Year 2014-15. 1 Assessment Year: 2014-2015 Subhash Pd. Yadav 2. The Registry has pointed out that the appeal is time- barred. However, the time consumed

YASHWANT SINGH,PATNA vs. DCIT, PATNA

In the result, the appeals of the assessee ITA Nos

271(1)(b)\n22.12.2021\n12. He referring to the above chart has submitted that the last date of\npassing the penalty order was 30.06.2020. However, the impugned penalty\norder has been passed on 22.12.2021.\n12.1. The Ld. DR has also fairly admitted that the impugned penalty order\nis time barred.\n12.2. Similar is the position relating to the other

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

D E R PER BENCH: These appeals at the instance of the assessee are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 & 25.04.23 for A.Ys. 2017-18 to 2020-21, 2019-20 & 2020- 21. The penalties were levied by AC/DCIT u/s 270A of the Act vide orders dated 23rd August

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This is a batch of 5 appeals pertaining to the same assessee. In all of these cases, the issue involves levy of penalty either u/s 271(1)(c) of the Income Tax Act, 1961 (hereafter “the Act”) or section